Tafsir of Al-A'raf 7:183

"...it is likewise, rather they think it is a preference from Allah the Exalted. It is also said: they do not know what is intended for them. The prepositional phrase is connected to an implied word serving as an adjective for the verbal noun of the mentioned verb; that is: 'We shall lead them on by degrees, a leading on that occurs from where they do not know.'

And 'I grant them respite' means I grant them a delay. The 'and' is for conjunction, and what follows it is conjoined to 'We shall lead them on,' yet it is not included under the governance of the 'seen' (future tense marker), because respite is not among the gradual matters like leading on, which occurs in itself bit by bit; rather, it is something that occurs all at once, while what occurs by way of gradation are its effects and rulings, nothing more. This is hinted at by the shift in expression to the singular pronoun, along with the rhetorical variation it contains, which signals increased attention to the content of the speech due to its being based on the renewal of the narrative and the resolve, and the categorization of more than one person as falling under its ruling; the [wisdom of the] singular form in that instance is not hidden.

It is also said: it is a new, independent statement; that is: 'And I grant them respite.' The transition from that pronoun [the plural of majesty] to the singular first-person pronoun is akin to a shift in address (iltifat). It has been suggested that it is a case of 'coloring' (talwin). As for what has been said—that this is to indicate that the respite is by pure divine decree, while the other [the plural] is to indicate that the leading on is through the intermediary of the appointed angels—it is of no account, due to the verse: 'And let not those who disbelieve think that Our granting them respite is good for themselves' (3:178).

'Indeed, My plan is firm'—a confirmation of the threat and an emphasis upon it. 'Firm' (matin) is derived from matana, meaning severity and strength; from this comes the word matn for the back or the thick flesh on the two sides of the spine. Ibn Abbas (may Allah be pleased with both of them) interpreted the 'plan' (kayd) as cunning (makr). Some interpreted it as the leading on and the granting of respite along with their outcomes; its naming as a 'plan' is because its outward appearance is kindness while its inward reality is subjugation. Others interpreted it as the seizure itself; its naming as such [a plan] is said to be because its precursors are of that nature, or because it descends upon them from where they do not perceive. In any case, the meaning is: My plan is strong, not to be repelled by strength or by stratagem.

The verse serves as an argument for the People of the Sunnah regarding the issue of divine decree (al-qada' wa al-qadar). Some exegetes claimed that it was revealed concerning the mockers among the Quraysh whom Allah the Exalted granted respite, then seized on the day of Badr."